Vacation and overtime pay in Honduras: how to calculate and record them
The days owed, how they are counted, the value of the hour and the surcharges set by the Labor Code.
Related free calculator: Overtime
How many vacation days apply
| Years of service | Vacation days |
|---|---|
| 1 full year | 10 |
| 2 years | 12 |
| 3 years | 15 |
| 4 years or more | 20 |
These are working days. A vacation from Monday to Sunday takes off 6 days, not 7, because Sunday is already a rest day. Holidays that always fall on the same date are not taken off the balance.
Holidays that change every year, like the Morazán Week block or Holy Week, have to be recorded when the government announces them. Treating them as fixed would pay double for days that were worked normally.
How the balance is kept
- Each completed year generates a period with its days.
- Days taken and days paid out in cash reduce the balance.
- For the time already worked in the next period, proportional days build up.
- When the employment relationship ends, the pending and the proportional balance are paid in the final settlement.
- In accounting it is wise to accrue earned and unpaid vacation month by month, not wait until it is taken.
The hourly value and the surcharges
The value of the ordinary hour is the monthly salary divided by 30 days and by the hours of the daily workday (for example 8).
| Type of overtime | Surcharge on the ordinary hour |
|---|---|
| Daytime | 25 % |
| Night | 50 % |
| Night extension | 75 % |
| Holiday or rest day | 100 % |
Example: with a salary of L 12,000 a month and an 8-hour workday, the hour is worth 12,000 ÷ 30 ÷ 8 = L 50. Two daytime overtime hours are paid 2 × 50 × 1.25 = L 125.
On a worked holiday, if the ordinary day is already included in the period’s salary, only the surcharge for the day worked is paid, not the whole day again.
How to record it
- Record overtime by type in the payroll of the period in which it was worked.
- Check that the hours have attendance support or authorization.
- Let overtime enter the period’s earnings with its deductions.
- Accrue earned vacation so that the expense falls in the month it is generated.
How PymesPros helps
PymesPros keeps each employee’s vacation balance with its periods, takes off only working days, calculates overtime by type with the legal surcharges and accrues vacation. If you only need a number, use the free vacation and overtime calculators.
This guide is informational and does not replace the advice of a licensed public accountant. Rates, ceilings and dates are adjusted by the authorities from time to time: confirm them at the official source before applying them.
Frequently asked questions
How much vacation applies in the first year?
10 working days for the first full year of service.
Do Sundays count as vacation days?
No. Only Sunday is a rest day, so days are counted from Monday to Saturday.
Can I pay vacation in cash instead of giving it?
Vacation is a rest. Payment in cash is normally made when the relationship ends, for what was not taken. Confirm it with your accountant or the Labor Ministry.
Is there a limit on overtime?
Yes, the law limits the workday and overtime. Confirm the current limits with the Labor Ministry before scheduling it.
Keep reading
How to run payroll in Honduras
The items a payroll includes, the order to build it and the mistakes that cost the most in a review.
Read the guide →Severance and termination pay in Honduras: notice, cesantía and benefits step by step
What is paid when an employment relationship ends, how it changes with the reason, and how to leave a signed record.
Read the guide →13th and 14th month salary in Honduras
How much is due, when it is paid, how the proportional part is calculated and how to set money aside during the year.
Read the guide →Payroll services
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